Description of Finding: Payroll documentation was found to be inadequate, as there were
missing approved pay rates, lack of supporting documentation for stipends and differentials paid,
and timecards submitted which were not approved, mathematically incorrect, and/or which did
not agree to the payro...
Description of Finding: Payroll documentation was found to be inadequate, as there were
missing approved pay rates, lack of supporting documentation for stipends and differentials paid,
and timecards submitted which were not approved, mathematically incorrect, and/or which did
not agree to the payroll paid.
Planned Corrective Action:
To strengthen internal controls over payroll, YWCA New Hampshire will implement the
following:
1. Payroll Policy Revision: Update the Payroll Policy to require documented approval of
pay rates, stipends, and differentials, with all documentation retained in employee files.
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2. Timecard Approval Process: Implement an electronic timekeeping system by July 31,
2025, requiring supervisor approval of timecards before payroll processing. The system
will flag mathematical errors and discrepancies.
3. Training: Provide training for supervisors and payroll staff on the new timekeeping
system and documentation requirements by August 15, 2025.
4. Reconciliation Process: The Payroll Coordinator will perform a monthly reconciliation
of timecards against payroll records, with discrepancies investigated and resolved before
finalizing payroll.
5. Audit Checks: The CFO will conduct quarterly audits of payroll records to ensure
compliance with the updated policy, with results reported to the Executive Director.
Responsible Party: Payroll Coordinator and Finance Manager, overseen by Caroline Catlender,
Executive Director
Anticipated Completion Date: August 15, 2025